Beginning January 1, 2023, the proposed amendments to Rule 12A-16.008, F.A.C., incorporate the reduced electronic filing threshold of $5,000 requiring the electronic filing of tax returns and electronic payment of taxes, fees, and surcharges. Form DR-15SWN (Instructions for DR-15SW Solid Waste and Surcharge Return) is revised to notify taxpayers of the lowered threshold amount requiring taxpayers to file Form DR-15SW (Solid Waste and Surcharge Return) and pay the taxes, fees, and surcharges by electronic means. Form DR-15SWN is also revised to provide clarifying language for separately stating the lead-acid battery fee on invoices and provides registration requirements for motor vehicle rental companies, car-sharing services and peer-to-peer car-sharing programs.